国际贸易理论与实务（英文版）Ch.5Tariffs

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1、CHAPTER5IMPORTPROTECTIONPOLICY:TARIFFSTypesofimporttariffsEffectsofimporttariffsMeasurementofimporttariffsIntermsofthemeansofcollectionSpecificduty:Atariffleviedasafixedchargeforeachunitofimportedgoods.Advantage:Canbeeasilycollected.Disadvantage:Itdoesnotva

2、rywiththepriceofthegood.Protectivevaluevariesinverselywiththepriceoftheimport.§1TypesofImportTariffsExample:Importprice:$5.Tariff:$1/unit(=20%valueofimport)Nowpricerisesto$10,tariff:$1/unit(=10%valueofimport)(2)AdvaloremdutyAdutyleviedasaconstantpercentage

3、ofthevalueofimportedgoods.(25%tariffontheimportedcars).Advantage:preservestheprotectivevalueofthetradeinterference.Disadvantages(difficulties):Whenthepricefalls,sodoesthetariff,anddomesticindustriesbecomemorevulnerabletocompetition.Whenthepricerises，sodoest

4、hetariff,butacountryisoftenlessinterestedinprotectionwhenthepriceishigher.Inappropriatetransferpricing.(3)MixedorcompounddutyAcombinationofspecificdutyandadvaloremduty.(4)AlternativedutyWhenboththerateofaspecificdutyandanadvaloremdutyarestipulatedforaparti

5、cularitem,thecustomswouldimposedutiesbyadoptingeitherofthesetwoduties.Example:Acompounddutyonimportsofcarbatteriesconsistsof10%ofthevalueplus$1.00perbattery.Ashipmentof100batteriesvaluedat$2,000wouldbeassessedata$300compoundduty(10%of$2,000+$1.00×100=$300).

6、2.Intermsofthedifferenttariffratesapplied(1)PreferentialdutyAtariffleviedagainstimportsfromacountrythatisbeinggivenfavoredtreatment,asinapreferentialtradingarrangement.Anhistoricalexample:Commonwealthorimperialpreference,wherebyGreatBritainleviedalowerrate

7、ifthegoodswascomingintoBritainfromacountrythatwasamemberoftheBritishCommonwealth,suchasAustralia,Canada,orIndia.TheEUnegotiatedaseriesofpreferentialtradeagreementswithcertaindevelopingnationsinAfrica,theCaribbeanandthePacific(ACP).(2)Generalizedpreferential

8、dutyAdutyextendedundertheGeneralSystemofPreferences(GSP).GSPisestablishedintheearly1970s.Underthesystem,developedcountries(donorcountries)allowdutyfreeorlow-dutyentrytoimportsfromselecteddevelopingcoun